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My interlocutor "to be" [...] is unique in that it implies equality. As we know from maths class, "If A = B, then B = A". In English, this correlates to "If A is B, then B is A". This implies that if we use pronouns on either side of any usage of the verb "to be", the pronouns should be nominative/subjective, not objective.
Specifically, when we use "to be", pronouns should be subjective: I, he, she, we, they; not objective: me, him, her, us, them.
Abuse: It's me.
Correction: It's I.
Reverse to prove: "I am it."; not "Me am it."
Abuse: The winners should be us.
Correction: The winners should be we.
Reverse to prove: "We should be the winners."; not "Us should be the winners."
Abuse: The most qualified is her.
Correction: The most qualified is she.
Reverse to prove: "She is the most qualified."; not "Her is the most qualified."